DETERMINING THE RESERVES FOR REDUCING THE COST OF LIVESTOCK PRODUCTS AND IMPROVING THE QUICK ANALYSIS METHOD

Аннотация

The article studies methods for determining and express analysis of reserves for reducing the cost of livestock products. A conclusion was formulated and proposals were made to reduce the cost of livestock products and improve the express analysis method. Key words: livestock farming, livestock products, costs, expenses, analysis, analysis methods. Annotatsiya. Maqolada chorvachilik mahsulotlarning tannarxini pasaytirish zaxiralarini aniqlash va tezkor tahlil qilish usullari tadqiq qilingan. Chorvachilik mahsulotlari tannarxini pasaytirish va tezkor tahlil usulini takomillashtirish bo`yicha xulosa shakllantirilgan va takliflar ishlab chiqilgan. Kalit soʻzlar: chorvachilik, chorvachilik mahsulotlari, xarajatlar, tannarx, tahlil, tahlil usullari. A number of regulatory legal documents have been adopted in our country on the development of animal husbandry, accounting and analytical work in it. In particular, of the President of the Republic of Uzbekistan dated January 28, 2022 «On the new strategy for the development of Uzbekistan in 2022-2026» PF-60 [1], March 28, 2019 «On measures to fundamentally improve the state management system in the fi eld of veterinary and animal husbandry» No. PF- 5659 [2], October 23, 2019 «On approval of the strategy for the development of agriculture of the Republic of Uzbekistan in 2020- 2030» Decree No. PF-5853 [3] and «Measures for further development of animal husbandry, coordination of network activity and improvement of eƬ ciency - activities» dated August 17, 2018 PQ-285 [4], March 18, 2019 «On measures to further develop and support the livestock sector» No. PQ-4243 [5], March 3, 2021 «On further support of the livestock sector by the state on additional measures» No. PQ- 5017 [6], dated February 8, 2022 «On approval of the program for the development of the livestock sector and its branches in the Republic of Uzbekistan for 2022-2026» No. PQ-120 [7], dated February 24, 2020 «Additional measure on the transition to international standards of fi nancial reporting Decision No. PQ-4611 [8]. Implementation of the tasks specified in these normative legal documents is considered one of the important issues. Analysis of livestock products usually begins with the study of its level and 24-may 2024-yil 698 BARQAROR IQTISODIY OʻSISH ORQALI AHOLI TURMUSH FAROVONLIGINI OSHIRISH MASALALARI dynamics, base and chain growth rates are calculated and graphs are drawn up. Cost growth rates for each product type are compared with data from other farms in the same production lines and average data for the region. As a result, the tendency to change the price of agricultural products is determined and the economic activity is assessed. If the level of production costs and the rate of growth in the farm being analyzed are lower than the regional average or the indicators of competing enterprises, then the activity of this farm can be positively evaluated. Also, it is necessary to determine the difference of the cost of each type of product from the plan. After that, the reasons for the increase in the price of agricultural products are studied. Some of them are objective reasons and do not depend on the company's activities. Others are subjective and directly related to the level of management and the use of available opportunities. Currently, one of the objective reasons for the increase in the price of products in agriculture, especially in animal husbandry, is the increase in the price of industrial products (agricultural machinery, spare parts, electricity, oil products, fodder, etc.), and another is the increase in labor productivity. is relatively high. However, along with these objective factors, subjective factors also play an important role in the increase in the price of livestock products. In the conditions of modern technical development and production technology, the cost per head of livestock does not differ sharply in farms, but the productivity of livestock varies significantly. Fixed costs per unit of output increase when livestock productivity is low. Therefore, measures aimed at increasing the productivity of livestock are one of the main factors for reducing the cost of products. Partial mechanization of production facilitates the work process, but does not provide a significant increase in labor productivity. Therefore, automation and mechanization of production processes, effective use of machines and devices is an important factor in reducing the cost of dairy products. Organization of labor in animal husbandry is one of the main factors of reducing the cost of products. When labor organization is at a low level, labor resources, equipment, food, etc. are not used sufficiently, and as a result, they are overspent per product unit. The introduction of advanced forms of labor organization allows full and rational use of resource potential and leads to a decrease in product costs. The effect of production specialization on the cost of products obtained in dairy cattle breed